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Bill Title: As introduced, requires out-of-state sellers with more than $100,000 in sales or more than 200 separate sales in this state during previous 12-month period to collect and remit sales tax to department of revenue rather than having in-state consumers remit the use tax for purchases made from such dealers. - Amends TCA Title 49; Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 452 of the Public Acts of 2017; Chapter 480 of the Public Acts of 2013; Chapter 530 of the Public Acts of 2009 and Chapter 602 of the Public Acts of 2007.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-19 - Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee [SB1457 Detail]

Download: Tennessee-2019-SB1457-Draft.pdf

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